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Title:PwC's Inform | INT | Accounting and auditing research at your fingertips
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Inform - International Log in Log in Username / PwC GUID Password Forgotten your password? Other Inform sites Other territories International United Kingdom USA Japan Australia Canada Canada (français) China Deals UK Hong Kong SAR Ireland Netherlands (Dutch GAAP) Netherlands (IFRS & Dutch GAAP) UK GAAP USA - GASB Help Home News Latest news News older than two weeks Accounting and corporate reporting Standards and interpretations Exposure drafts and... External guidance PwC views PwC guidance Tools, practice aids and... Auditing IAASB ISAs - 15 Dec 2017 IAASB ISAs - 15 Dec 2016 IAASB ISAs - 15 Dec 2014 IAASB ISRSs IAASB ISREs IAASB ISQCs IAASB ISAEs ISA Reporting Manual 2016 Law and regulations Authoritative pronouncements Accounting topic home pages Introduction COVID-19 (coronavirus) IFRS 1 - First-time... IFRS 2 - Share-based payment IFRS 3 - Business combinations IFRS 4 - Insurance contracts IFRS 5, IFRS 10 - Disposal... IFRS 6 - Extractive industries IFRS 8 - Operating segments IFRS 9 - Financial instruments IFRS 10 - Consolidated... IFRS 11 - Joint arrangements IFRS 13 - Fair value... IFRS 15 - Revenue from... IFRS 16 - Leases IFRS 17 - Insurance contracts Accounting principles and... IAS 1 - Presentation of... IAS 2 - Inventories IAS 7 - Cash flow statements IAS 8 - Accounting... IAS 10 - Events after the... Bookshelf Search Log in Username / PwC GUID Password Forgotten your password? Log in | Inform - International Other territories International United Kingdom USA Japan Australia Canada Canada (français) China Deals UK Hong Kong SAR Ireland Netherlands (Dutch GAAP) Netherlands (IFRS & Dutch GAAP) UK GAAP USA - GASB Home Bookshelf Search More News Links Help Menu News Accounting topic home pages Accounting and corporate reporting Law and regulations Auditing Help Accounting implications of the effects of coronavirus: PwC In depth INT2020-02 This In depth considers the impact of the new coronavirus (‘COVID-19’ or ‘the virus’) on the financial statements [for periods ended after 31 December 2019] of entities whose business is affected. There are broad IFRS implications, including impairment and valuation of assets (financial and non-financial), liability recognition and measurement, and disclosures. What's coming up - Breaking issues (including COVID-19) See a list of our current information and guidance on accounting and audit implications of coronavirus (COVID-19). PwC IFRS Talks - Episode 81: IFRS 16 impact on IAS 36 Ruth Preedy and Iain Selfridge look at the impact IFRS 16, 'Leases', has on IAS 36, 'Impairment of assets'. PwC IFRS Talks Episode 65: Alternative financing Join Gary Berchowitz, PwC South Africa, and Dave Walters, PwC United Kingdom as they discuss how to account for alternative forms of financing in just over 20 minutes. Manual of accounting - IFRS 2020 ebook Our Manual of accounting - IFRS 2020 ebook (global edition) is now available. It is available free of charge for internal use; or externally via our publishers Lexis Nexis. PwC IFRS News - April 2020 In the April edition of PwC's IFRS News, we look at COVID-19, IFRS 16 accounting and disclosures, and translation of hyperinflationary foreign operations. News Banking - Areas of focus for interim disclosures by banks during COVID-19 PwC IFRS Talks - Episode 87: COVID-19 and IFRS 16 rent concessions PwC IFRS Talks - Episode 86: June IFRIC update Examples for reporting the impact of COVID-19 on going concern and subsequent events in financial statements Illustrative IFRS consolidated financial statements for 2020 year ends Player Transfer Payments (IAS 38) - PwC In brief Amendments to IFRS 17, ‘Insurance contracts’ - PwC In brief IFRS year end accounting reminders - June 2020 IFRS 16 COVID-19 Related Rent Concessions Amendment - PwC In depth In the spotlight - Minimising accounting mismatches relating to financial risk for insurers More news Most popular Illustrative IFRS financial statements - Investment funds 2017 IASB proposes amendments to IAS 12 regarding accounting for deferred tax Illustrative IFRS consolidated financial statements - Investment property 2018 PwC IFRS Talks - Episode 80: April IFRIC update 2020 21 - Intangible assets (IAS 38) Top Searches ifrs 16 ifrs 9 ifrs 15 ias 1 illustrative financial statements Recently added In transition - the latest on IFRS 17 implementation - May 2018 Manual of Accounting - Interim financial reporting: 2018 edition ‘Brexit’ and implications for income tax: PwC In brief INT2017-04 IFRS News - May 2018 Video IFRS guidance videos We provide an overview of the new definition of a lease in IFRS 16 and the key issues to consider. https://www.youtube.com/embed/9N98hdDbRsA?rel=0 394 PwC's Sandra Thompson and Mark Randall highlight the key issues of IFRS 9 impairment requirements. https://www.youtube.com/embed/pEnwsXHdrn4?rel=0 394 This video discusses how to assess a significant increase in credit risk under IFRS 9. https://www.youtube.com/embed/bTnuio8z6Xo?rel=0 394 We take a look at the effects of taking bearer plants out of IAS 41 and into IAS 16. https://www.youtube.com/embed/0kzdv38sn7I?rel=0 394 Follow us on © 2001-2019 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. PricewaterhouseCoopers LLP has not verified the contents of any third party web sites and does not endorse, warrant, promote or recommend any information, services or products which may be provided or accessible through them or any body or person which may provide them. Privacy Statement Legal disclaimer Web accessibility Terms & conditions Cookies Contact us...
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